OTHER CURRENT AND NON-CURRENT ASSETS (Tables)

12 Months Ended

Oct. 31, 2023

OTHER CURRENT AND NON-CURRENT ASSETS

Summary of other current and non-current assets

	October 31, 2023		October 31, 2022
Prepaid professional fees (1)	$	—	$	108,345
Recoverable VAT		38,641		33,553
Security deposit		17,716		24,251
Deferred tax assets		16,546		12,137
Other		34,605		10,749
Total	$	107,508	$	189,035
Current portion	$	107,508	$	168,957
Non-current portion		—		20,078
Total	$	107,508	$	189,035

(1) Prepaid professional fees mainly relate to cash paid in advance for consulting and advisory service. These amounts are recognized as expense over the related service periods.